(1) if the taxpayer fails to pay taxes in accordance with the prescribed time limit, the withholding agent or the agent fails to pay the tax according to the prescribed time limit. In addition to paying the tax according to the time limit determined by the tax authorities, or paying taxes, it shall also pay the late payment of 2/1000 of the late tax payment from the date of the late payment.

(two) the taxpayer who has registered tax registration in the state tax authorities may not pay the tax payable on time because of any special difficulties. He may apply to the competent state tax authority for an extension of tax payment, but the longest period shall not exceed three months.

Taxpayers applying for deferment of taxes must submit written applications to the competent state tax authorities prior to the prescribed time limit for tax payment, and draw up the tax extension approval form to explain the reasons. After the approval of the state tax authorities at the county level or above, the competent state tax authorities will suspend the tax payment within the approved extension, and the tax shall be paid within the prescribed tax period without approval.

A small piece of jade